However for aac-he files a decoder can optionally downsample by 2 if it does not support he. This is because he files are actually encoded at half sample rate and then upsampled by the decoder to the original rate.

Also note that lossy encoders only encode as little as possible, so even if a sample rate was 192KHz, but there was only audio (or a lowpass filter) under 16000 Hz then that would be effectively the same as a sampling rate of 32KHz.